4Runners all come with one tie-down loop, usually on the back left frame. But if you look, you'll see there is a matching set of bolt holes on the right side frame. You can confirm this by taking off the one that's there and bolting it on to the other side. Then go buy the Toyota Part with bolts and mount it on the frame where it doesn't have one. Cheap and easy. It's as strong as anything I've seen made aftermarket.
If you're serious enough to need recovery points, or you want to eliminate exhaust coming in the back window when it's open, you should have already turned your tailpipe sideways to exit behind the rear tire.
For really serious pulls or self-rescue with a winch, use a bridle that connects both recovery loops.
Here's a couple of photos showing the tie-down loop and a DIY bridle I made using 1/2" Samson synthetic rope. !/2" rope is thicker than any bridles on the market and the synthetic rope in your winch.